When a contributory employer first becomes subject to the provisions of Chapter 4141. of the Revised Code, it shall file all quarterly reports required by section 4141.20 of the Revised Code until written permission is granted by the director to discontinue such filing. The quarterly reports must be filed in the manner prescribed by the director. Quarterly reports are due no later than the last day of the month following the close of the calendar quarter for which the reports are being filed. Quarterly reports are delinquent and subject to forfeitures if not filed on or before the due date.
Five Year Review (FYR) Dates: 01/25/2016 and 04/10/2021
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.20, 4141.23, 4141.241
Prior Effective Dates: 7/3/86, 12/30/91, 3/26/99, 1/15/01, 1/26/02, 2/22/04, 1/25/10